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    <title>Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017</title>
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    <description>Interim procedure: applicants seeking revocation of cancelled registration after 30 days but within 90 days must request extension to the proper officer by letter or e-mail; the proper officer forwards the request to the jurisdictional Zonal Incharge, who may extend the time on sufficient cause with reasons recorded in writing or grant a personal hearing before decision. Acceptance is communicated to the proper officer, who then processes the revocation application; the same steps apply for requests made between 60 and 90 days. Guidelines remain until GST portal functionality is available.</description>
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    <pubDate>Thu, 10 Mar 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=65548</link>
      <description>Interim procedure: applicants seeking revocation of cancelled registration after 30 days but within 90 days must request extension to the proper officer by letter or e-mail; the proper officer forwards the request to the jurisdictional Zonal Incharge, who may extend the time on sufficient cause with reasons recorded in writing or grant a personal hearing before decision. Acceptance is communicated to the proper officer, who then processes the revocation application; the same steps apply for requests made between 60 and 90 days. Guidelines remain until GST portal functionality is available.</description>
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